Although some previous studies have examined the impact of corporate social responsibility (CSR) on employees in an organization, they have mainly focused on employees’ perceptions or attitudes rather than behaviors. However, in that employees’ behaviors are the direct outcome of the perceptions or attitudes and critically affect organizational outcomes, we need to investigate the impact of CSR on employees’ behaviors. Based on the context-attitude-behavior framework, we investigate the underlying process of the association between CSR and employees’ behavior with a moderated mediation model. Specifically, we hypothesize (1) the intermediating effect of organizational commitment (OC) in the association between CSR and organizational citizenship behavior (OCB) and (2) the contingent role of employees’ perspective taking ability (PT) in the CSR-OC link. Using three-wave survey data from 301 currently working employees in Korea, we found that OC mediates the association between CSR and OCB and that PT can positively moderate the CSR-OC link. Our findings suggest that OC (as an intermediating process) and PT (as a contingent factor) function as important underlying mechanisms to elaborately describe the CSR-OCB link.